Performance Audit: Paradise Valley Unified School District

In fiscal year 2011, Paradise Valley Unified School District’s student achievement was similar to peer districts’ and it operated efficiently overall. The District’s per pupil administrative costs were lower than peer districts’, and its food service and transportation programs operated efficiently. The District’s plant operations cost per square foot was lower than peer districts’. However, the District did not gain the full benefit of potential savings from this lower cost per square foot because it maintained a large amount of excess building space. The District should continue to review options to address its excess building capacity. Additionally, the District’s solar power system contracts are unlikely to meet expectations for cost savings, and although the District has taken action to recover estimated financial losses, it should continue to monitor its solar power production and electricity usage. The District also needs to strengthen controls over its computer systems.